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PeerBasis
Compensation Comparability Determination

Inffinito Art & Cultural Foundation Inc

Executive Director / CEO

EIN 651032606
FL · NTEE A23
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Viviane Spinelli, Executive Director / CEO ($20,005) against every comparable organization that fit the selection criteria — 163 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Viviane Spinelli — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

163 organizations qualified on sector, size, and geography 163 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,597 total compensation of comparable organizations → $189,753 $20,005
$11,57910th
$27,55625th
$54,783Median
$76,38875th
$106,99890th
$20,005This org · 18th
p10$11,579
p25$27,556
p50$54,783
p75$76,388
p90$106,998
$20,005

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Black Lemonade TN$317,743 President Director $55,000 $63,169 2024
Gwich'in Social And Cultural AK$317,016 President $10,717 $11,525 2023
Esselen Tribe Of Monterey County CA$316,920 Secretary $76,970 $74,766 2023
Vang Council Of La Crosse WI$321,316 Grant Manager $77,189 $90,684 2023
Global Alliance Of Indigenous Peoples Gender Justi NY$312,058 Director $58,000 $58,957 2023
Artes De La Rosa Inc TX$311,607 Executive Dir. $70,192 $78,985 2023
Capital Area New Mainers Project ME$311,379 Executive Di $39,992 $45,049 2023
Kyoungs Pacific Beat Inc NY$324,992 Executive Dir. $40,000 $40,660 2023
Black Arts & Culture Alliance Of Chicago IL$309,339 Fmr Exe Dir. $61,257 $65,803 2024
Klondike Smokey City Community Development Corpora TN$308,713 Executive Director $75,000 $86,139 2024
Twelve Gates Arts PA$308,584 Exec Dir./pr $64,992 $72,909 2023
Cultural Enrichment Center Of Fort Collins CO$307,911 Executive Director $70,955 $76,537 2023
Irish Diaspora Center PA$307,323 Executive Di $90,612 $101,650 2023
Iu Mien Community Services CA$328,273 Executive Director $66,560 $62,799 2024
Extend NY$328,827 Director $85,533 $84,451 2024
India Cultural Center Of Greenwich Inc CT$306,484 Executive Dir. $127,200 $130,314 2024
Elegba Folklore Society Inc VA$329,430 President Artistic Director $50,435 $54,781 2023
Darul Uloom New Jersey Inc NJ$305,996 President $41,100 $41,280 2023
Mexico Beyond Mariachi Inc NY$330,935 Ceo/executive Director $19,757 $19,004 2025
Indiana Latino Expo IN$304,186 Board Member $129,489 $149,205 2024
Balkan Cultural Center CA$301,138 President $22,000 $21,370 2023
Philippine Cultural Foundation Inc FL$298,020 Senior Vice Chariman $37,440 $37,440 2025
Bomazeen Land Trust ME$297,541 Co-executive Director/board Member $45,604 $49,896 2024
Central District Forum For Arts & Ideas WA$297,012 Executive Dir. $91,129 $89,147 2024
Arkansas Culture And Dialog Center AR$295,824 Executive Director $81,917 $100,609 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2025 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to FL cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted18th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Viviane Spinelli) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 163 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,005 is reasonable (approximately the 18th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.